https://www.taxtmi.com/caselaws?id=791508 Cenvat credit on duty-paid capital goods and inputs used to set up and operate a captive power plant was held admissible where the electricity generated was used in manufacturing dutiable final products. The fact that the plant became a fixed structure did not defeat credit, because the controlling test was use in the factory for manufacturing activity; arguments based on the plant's excisability and turnkey-project authorities were rejected. Where ER-1 returns disclosed the credit position and the demand arose from audit verification, no suppression or intent to evade was established, so extended limitation and penalty were also unavailable. en-us Mon, 11 May 2026 00:00:00 +0530 Wed, 13 May 2026 08:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791508 Cenvat credit on duty-paid capital goods and inputs used to set up and operate a captive power plant was held admissible where the electricity generated was used in manufacturing dutiable final products. The fact that the plant became a fixed structure did not defeat credit, because the controlling test was use in the factory for manufacturing activity; arguments based on the plant's excisability and turnkey-project authorities were rejected. Where ER-1 returns disclosed the credit position and the demand arose from audit verification, no suppression or intent to evade was established, so extended limitation and penalty were also unavailable. Case-Laws Central Excise Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791508